What are risk indicators?

[sadiksojib35]

Despite the fact that a number of business inspections remain under a moratorium in 2025, the activities of enterprises are still monitored. This is necessary to identify risk indicators: deviations from the norm or usual conduct of business that may signal a violation of the law.

For example, during the moratorium, the tax authority may check transactions of companies that, in the inspector's opinion, are suspicious from the point of view of potential tax evasion. Thus, according portugal whatsapp number data to Article 93 of the Tax Code of the Russian Federation, for failure to submit data (documents) on a certain transaction, the taxpayer may be fined up to 40,000 rubles.

For the tax inspectorate there are also such indicators:

low tax burden;
low wages;
many self-employed;
the area is large, but there are no employees;
one individual entrepreneur performs a large volume of work.


Can an administrative case be opened without verification?
Without an inspection, an administrative case is not opened. But above there was already an example in which the inspector bypassed this procedure. In this case, the employee was guided by the fact that she, as an official, had the opportunity to personally verify the cashier's careless act.

A case can be initiated on the basis of materials from law enforcement and other government agencies if these materials demonstrate illegal activity.